Circular of the State Administration of Taxation on Issues Concerning the Imposition and Administration of Tax for the Occupation of Cultivated Lands

Circular of the State Administration of Taxation on Issues Concerning the Imposition and Administration of Tax for the Occupation of Cultivated Lands

Guo Shui Fa [2007] No. 129

December 26, 2007

Financial departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specially designated in the state plan:

With a view to implementing the Interim Regulations of the People's Republic of China on Occupation Tax for Cultivated Land revised by the State Council on December 1, 2007 and further strengthening the imposition and administration of tax for the occupation of cultivated lands, we hereby notify related issues as follows:

I. Recognition of taxpayers. The payers of tax on occupation of cultivated land shall be mainly recognized in accordance with the documents on the examination and approval of conversion of agricultural land into land for construction purposes.
　　......